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Summary

Rated the most satisfying textbook by students in independent research, Spiceland/Sepe/Nelson'sIntermediate Accounting, 6th Edition, has the quality, flexibility, and attention to detail students need to master a challenging subject. It's your Vehicle to Success in theIntermediate Accountingcourse and beyond! Spiceland/Sepe/Nelson provides a decision maker's perspective to emphasize the professional judgment and critical thinking skills required of accountants today. Reviewers, instructors, and student users of Spiceland have enthusiastically embraced the relaxed, conversational writing style that engages students in an enjoyable and effective learning experience. In addition, accounting's preeminent textbook website provides students a wide variety of electronic learning resources, including iPod content. Study Guide, Instructor's Manual, Solutions Manual, Testbank, and Website content are all created by authors, ensuring seamless compatibility throughout the Spiceland learning package. The end-of-chapter material is also written by the author team and tested in their own classes before being included inIntermediate Accounting. Few areas see the kind of rapid change that accounting does, and the Spiceland team is committed to staying current. The sixth edition fully integrates all the latest FASB Standards, and the authors are committed to keeping you updated with all relevant content changes throughout the edition.

Table of Contents

The Role of Accounting as an Information System

Environment and Theoretical Structure of Financial Accounting

Review of the Accounting Process

The Balance Sheet and Financial Disclosures

The Income Statement and Statement of Cash Flows

Income Measurement and Profitability Analysis

Time Value of Money Concepts Economic Resources

Cash and Receivables

Inventories: Measurement

Inventories: Additional Issues

Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition

Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment